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Taxation System

The Fiji Revenue and Customs Authority (FRCA) reached its tenth year anniversary in 2008. Its establishment was a result of Government’s decision to strengthen and consolidate synergies for the collection of revenues by the former two major Government Departments – The Fiji Inland Revenue Service (IRS) and the Fiji Islands Customs Service. Tax and Duty incentives form part of Fiji’s investment promotion strategy and FRCA is the official Government agency responsible for the administration of these incentives. The incentives come in a variety of forms such as tax exemption, tax deduction, investment allowance, rebate, duty reduction and duty exemption.


Government provides Tax Incentives in the following:

1. 2001 - 2012 Investment Package
2. Hotel Industry Incentives
3. Audio Visual Incentives
4. Agriculture Incentives
5. Tax Free Region Incentives
6. ICT Incentives
7. Incentives to Manufacturers
8. Fiji My Second Home Programme
9. Foreign Currency Account Scheme
10. Other Incentives
11. Other Customs Concessions

For further details on incentives, please download Fiji's Incentives Offered for 2013.


All incentives and concessions have specific eligibility criteria. The Fiji Revenue & Customs Authority administers the above tax exemptions and duty concessions.